Diamond Ltd holds 90% ownership equity of Ruby Ltd. Ruby Ltd holds 75% of the ownership Equity of Emerald Ltd. Emerald holds 80% of the ownership equity of Sapphire Ltd. During the year the following dividends are paid by the respective companies: Diamond Ltd $200,000 Ruby Ltd $110,000 Emerald Ltd $80,000 Sapphire Ltd $65,000 Dimond.90%...... Ruby 75%....... Emerald 80%....... Sapphire Required: a) Complete the table below by calculating the NCI direct and indirect in Ruby, Emerald, and Sapphire. (5 Marks) b) Calculate the amount of dividend payment that would be shown in the consolidated financial statements. (5 Marks) NCI direct NCI indirect Ruby Emerald Sapphire